Comptabilité et marketing

Understanding How Cooperatives Use Financial Reports to Make Decisions. Evidence from Agricultural Cooperatives in Rwanda

Abstract

Niyonzima Theogene, Gisanabagabo Sebuhuzu, Butera Edison, Musabyimana R William, Murindwa K Daniel, Hakizimana Phanuel, Kanyamihigo K Jean Paul, Masengesho Esther Josiane, Habimana G Samuel and kadondi victoria

Cooperatives entities have a great contribution in socioeconomic development of nations, whether developing and developed countries. The National vision 2050 cooperatives are expected to contribute immensely. At regional level, cooperatives have been included in strategies to achieve Africa Agenda 2063. Internationally, cooperatives are among strategies to achieve the global agenda 2023 through the Sustainable Development Goals (SDGs- 2030)(MINICOM, 2018).

Cooperatives activities contributed directly to achievement of some SDGs such as SDG 1: end poverty in all its forms everywhere especially help in enhancing resilience and production capacity, and better distribution of income among citizens. SDG-2: End hunger, achieve food security and improve nutrition and promote sustainable agriculture where 48% of registered cooperatives are distributed in the agricultural activities which are farming, livestock and fishing activities. They also contribute to SDG-5: Achieve gender equality and empower all women and girls. In this line cooperative entities are promoting members economic participation and provide basic framework for the economic and social empowerment of women and girls. SDG-8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all. In this perspective cooperatives are considered as primary production entities which are to procure economic production in terms of diversification, processing, technological upgrading and innovation. This is job creation and value chains enhancement, then contribute to economic growth of respective nations.SDG-12: Ensure sustainable consumption and production patterns where cooperatives contribute to production activities such as agriculture activities (MINICOM, 2018).